Alfa Laval – ett företag Beyond budgeting?

Uppsatsens syfte är att beskriva och analysera hur Alfa Laval har ersatt den traditionella budgeten och hur väl den nya ekonomistyrning stämmer överens med teorierna kring Beyond budgeting. Resultatet av arbetet visar att företaget inte fullt ut har implementerat Beyond budgeting även om systemet med rullande prognoser har en stark ställning inom koncernens styrsystem. Systemet får beskrivas som en hybrid av ett stort antal system som anpassats till Alfa Lavals behov. Förändringen har resulterat i en mer framsynt organisation med ett högre tempo i beslutsfattandet och mindre politiska konflikter i planeringsprocessen

Dietary Intake of Vitamin D and Calcium and Breast Cancer Risk in the European Prospective Investigation into Cancer and Nutrition

Studies assessing the effects of vitamin D or calcium intake on breast cancer risk have been inconclusive. Furthermore, few studies have evaluated them jointly. This study is the largest so far examining the association of dietary vitamin D and calcium intake with breast cancer risk in the European Prospective Investigation into Cancer and Nutrition. During a mean follow-up of 8.8yr, 7760 incident invasive breast cancer cases were identified among 319,985 women. Multivariable Cox proportional hazards regression was used to estimate hazard ratios (HR) and 95% confidence intervals (CI) for pre- and postmenopausal breast cancer risk. Comparing the highest with the lowest quintile of vitamin D intake, HR and 95% CI were 1.07 (0.871.32) and 1.02 (0.901.16) for pre- and postmenopausal women, respectively. The corresponding HR and 95% CIs for calcium intake were 0.98 (0.801.19) and 0.90 (0.791.02), respectively. For calcium intake in postmenopausal women, the test for trend was borderline statistically significant (Ptrend = 0.05). There was no significant interaction between vitamin D and calcium intake and cancer risk (Pinteraction = 0.57 and 0.22 in pre- and postmenopausal women, respectively). In this large prospective cohort, we found no evidence for an association between dietary vitamin D or calcium intake and breast cancer risk

Meat consumption and prospective weight change in participants of the EPIC-PANACEA study.

BACKGROUND: Meat intake may be related to weight gain because of its high energy and fat content. Some observational studies have shown that meat consumption is positively associated with weight gain, but intervention studies have shown mixed results. OBJECTIVE: Our objective was to assess the association between consumption of total meat, red meat, poultry, and processed meat and weight gain after 5 y of follow-up, on average, in the large European population who participated in the European Prospective Investigation into Cancer and Nutrition-Physical Activity, Nutrition, Alcohol, Cessation of Smoking, Eating Out of Home and Obesity (EPIC-PANACEA) project. DESIGN: A total of 103,455 men and 270,348 women aged 25-70 y were recruited between 1992 and 2000 in 10 European countries. Diet was assessed at baseline with the use of country-specific validated questionnaires. A dietary calibration study was conducted in a representative subsample of the cohort. Weight and height were measured at baseline and self-reported at follow-up in most centers. Associations between energy from meat (kcal/d) and annual weight change (g/y) were assessed with the use of linear mixed models, controlled for age, sex, total energy intake, physical activity, dietary patterns, and other potential confounders. RESULTS: Total meat consumption was positively associated with weight gain in men and women, in normal-weight and overweight subjects, and in smokers and nonsmokers. With adjustment for estimated energy intake, an increase in meat intake of 250 g/d (eg, one steak at approximately 450 kcal) would lead to a 2-kg higher weight gain after 5 y (95% CI: 1.5, 2.7 kg). Positive associations were observed for red meat, poultry, and processed meat. CONCLUSION: Our results suggest that a decrease in meat consumption may improve weight management

Dietary Intake of Vitamin D and Calcium and Breast Cancer Risk in the European Prospective Investigation into Cancer and Nutrition

Studies assessing the effects of vitamin D or calcium intake on breast cancer risk have been inconclusive. Furthermore, few studies have evaluated them jointly. This study is the largest so far examining the association of dietary vitamin D and calcium intake with breast cancer risk in the European Prospective Investigation into Cancer and Nutrition. During a mean follow-up of 8.8yr, 7760 incident invasive breast cancer cases were identified among 319,985 women. Multivariable Cox proportional hazards regression was used to estimate hazard ratios (HR) and 95% confidence intervals (CI) for pre- and postmenopausal breast cancer risk. Comparing the highest with the lowest quintile of vitamin D intake, HR and 95% CI were 1.07 (0.871.32) and 1.02 (0.901.16) for pre- and postmenopausal women, respectively. The corresponding HR and 95% CIs for calcium intake were 0.98 (0.801.19) and 0.90 (0.791.02), respectively. For calcium intake in postmenopausal women, the test for trend was borderline statistically significant (Ptrend = 0.05). There was no significant interaction between vitamin D and calcium intake and cancer risk (Pinteraction = 0.57 and 0.22 in pre- and postmenopausal women, respectively). In this large prospective cohort, we found no evidence for an association between dietary vitamin D or calcium intake and breast cancer risk

Dietary Intake of Vitamin D and Calcium and Breast Cancer Risk in the European Prospective Investigation into Cancer and Nutrition

<p>Studies assessing the effects of vitamin D or calcium intake on breast cancer risk have been inconclusive. Furthermore, few studies have evaluated them jointly. This study is the largest so far examining the association of dietary vitamin D and calcium intake with breast cancer risk in the European Prospective Investigation into Cancer and Nutrition. During a mean follow-up of 8.8yr, 7760 incident invasive breast cancer cases were identified among 319,985 women. Multivariable Cox proportional hazards regression was used to estimate hazard ratios (HR) and 95% confidence intervals (CI) for pre- and postmenopausal breast cancer risk. Comparing the highest with the lowest quintile of vitamin D intake, HR and 95% CI were 1.07 (0.871.32) and 1.02 (0.901.16) for pre- and postmenopausal women, respectively. The corresponding HR and 95% CIs for calcium intake were 0.98 (0.801.19) and 0.90 (0.791.02), respectively. For calcium intake in postmenopausal women, the test for trend was borderline statistically significant (Ptrend = 0.05). There was no significant interaction between vitamin D and calcium intake and cancer risk (Pinteraction = 0.57 and 0.22 in pre- and postmenopausal women, respectively). In this large prospective cohort, we found no evidence for an association between dietary vitamin D or calcium intake and breast cancer risk.</p>